subsidiary ledger vs leger

subsidiary ledger and leger both are nouns.

Word	Noun	Adjective	Verb	Adverb
subsidiary ledger	Yes	No	No	No
leger	Yes	No	No	No

As nouns, leger is a hypernym of subsidiary ledger; that is, leger is a word with a broader meaning than subsidiary ledger:

subsidiary ledger: details of an account supporting the amount stated in the general ledger
leger: a record in which commercial accounts are recorded

Other hypernyms of subsidiary ledger include account book, book, book of account, ledger.

subsidiary ledger (noun)	leger (noun)
details of an account supporting the amount stated in the general ledger	a record in which commercial accounts are recorded